Paragraph 12
United Kingdom
(1)
Section 807A (disposals and acquisitions of company loan relationships with or without interest) is amended as follows.
F1(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)
In that subsection, omit the definition of “relevant qualifying payment”.
Annotations
Textual amendments
- F1
Sch. 27 para. 12(2)(3) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)
Notes on Schedule 27
Modifications
- C1
Sch. 27 extended (retrospective to 30.9.2002) by Finance Act 2003 (c. 14), s. 177(4)(8)(11)